Much has been written about the cost of being tax-compliant, but with SARS having automated many of its tax processing functions (e.g. e-Filing), its attention has now turned to verification and audit of taxpayer returns - all well and good, except that there is a cost to the taxpayer when it comes to complying with SARS' requests for information.

Taxpayers who are considered to be 'residents' for purposes of taxation in South Africa may react to the news of the UK wanting to impose CGT on non-resident property owners may initially react with little more than a shrug. After all, South Africans are taxed on their worldwide income in any event, and this includes capital gains.